At the beginning of the year $($January $1),$ Wildfire Drilling has $$12,000$ of common stock outstanding and retained earnings of $$8,000$ During the year, Wildfire reports net income of $$8,300$ and pays dividends of $$3,000.$ In addition, Wildfire issues additional common stock for $$7,800.$

Required:

Prepare the statement of stockholders' equity at the end of the year $($December $31).$

$\backslash$table$[[$WILDFIRE DRILLING$],[$Statement of Stockholders' Equity$],[$For the Year Ended December $31],[,\backslash$table$[[$Common$],[$Stock$]],\backslash$table$[[$Retained$],[$Earnings$]],\backslash$table$[[$Total$],[$Stockholders$\text{'}],[$Equity$]]],[$Beginning balance,$$,12,000,$$$,7,800,$$$,19,800],[$Issuance of common stock,,$8,000,,8,300,,13,000],[,,,,,,],[,,,$av$,,-,],[$Ending balance,$$,20,000,$$$,16,100,$$$,32,800,$